ATH:SPIR Ratios and Metrics

Market cap in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 20, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	4	4	4	5	4	6
Market Cap Growth	-27.37%	-	-28.13%	28.00%	-30.56%	0.94%
Enterprise Value	19	16	17	19	18	22
Last Close Price	0.14	0.14	0.14	0.19	0.15	0.22
PE Ratio	1.34	1.34	-	-	25.33	-
PS Ratio	0.26	0.26	0.24	0.35	0.27	0.45
PB Ratio	1.29	1.29	112.92	13.07	4.10	9.40
P/TBV Ratio	1.29	1.29	151.23	13.19	4.09	9.28
P/FCF Ratio	2.40	2.40	8.21	4.46	9.19	-
P/OCF Ratio	2.06	2.06	5.04	4.33	8.52	-
EV/Sales Ratio	1.28	1.08	1.07	1.21	1.18	1.64
EV/EBITDA Ratio	24.02	20.37	8.68	27.21	15.66	-
EV/EBIT Ratio	238.40	202.16	13.62	-	65.67	-
EV/FCF Ratio	11.75	9.97	36.77	15.34	39.86	-
Debt / Equity Ratio	4.04	4.04	463.56	36.49	14.48	22.61
Debt / EBITDA Ratio	15.34	15.34	7.96	22.06	10.56	-
Debt / FCF Ratio	7.51	7.51	33.72	12.43	32.47	-
Net Debt / Equity Ratio	3.58	3.58	440.35	34.69	14.02	21.80
Net Debt / EBITDA Ratio	13.57	13.57	7.56	20.98	12.36	-31.62
Net Debt / FCF Ratio	6.64	6.64	32.03	11.82	31.45	-64.79
Asset Turnover	0.41	0.41	0.48	0.50	0.53	0.44
Inventory Turnover	1.18	1.18	1.28	1.23	1.19	1.05
Quick Ratio	1.10	1.10	0.39	0.36	0.32	0.30
Current Ratio	2.09	2.09	0.80	0.85	1.03	1.02
Return on Equity (ROE)	189.79%	189.79%	-141.99%	-309.19%	20.63%	-156.29%
Return on Assets (ROA)	0.14%	0.14%	2.36%	-0.21%	0.59%	-2.53%
Return on Invested Capital (ROIC)	0.43%	0.41%	8.53%	-0.69%	0.79%	-7.68%
Return on Capital Employed (ROCE)	0.30%	0.30%	8.10%	-0.60%	1.60%	-6.70%
Earnings Yield	74.43%	74.43%	-8.33%	-41.30%	3.95%	-28.17%
FCF Yield	41.71%	41.71%	12.17%	22.45%	10.89%	-3.58%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.